Revenue – IFRS 15 handbook - KPMG

10.1 Sale with a right of return 234 10.2 Warranties 239 10.3 Principal vs agent considerations 244 10.4 Customer options for additional goods or services 263 10.5 Customers’ unexercised rights (breakage) 285 10.6 Non-refundable up-front fees 289 10.7 Sales outside ordinary activities 295 11 Presentation 299 ................
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